Exhibit 99(j)
CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM
We consent to the references to our firm in the Post-Effective Amendment No. 197 and Amendment No. 200, to the Registration Statement on Form N-1A of VistaShares Space Supercycle ETF, VistaShares Robotics Supercycle ETF and VistaShares Defense Supercycle ETF, each a series of Tidal Trust III.
| /s/ TAIT, WELLER & BAKER LLP |
Philadelphia, Pennsylvania
July 12, 2026